Conn. Gen. Stat. » Title 12 — TAXATION · Chapter 203 — Property Tax Assessment
Connecticut General Statutes

Conn. Gen. Stat. § 12-70 (2025)

Obligation of purchaser of real estate assuming payment of taxes

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When any person, at the time he acquires equity in real estate, expressly assumes the payment of taxes which are to become payable thereafter, he shall become liable for the payment thereof to the same extent and in the same manner as though such real estate were assessed in his name.

(1949 Rev., S. 1744.)

As to retroactivity, see 133 C. 242. Veteran not entitled to refund under provisions of Sec. 12-81(19). 135 C. 228; 155 C. 339. History and intent discussed. 135 C. 228; 164 C. 178. Purchaser from tax-exempt vendor assumes no liability for period prior to purchase. Id.

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Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 1967–2024 · leading case: Low Stamford Corp. v. City of Stamford, 319 A.2d 369 (Conn. 1972).
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Low Stamford Corp. v. City of Stamford, 319 A.2d 369 (Conn. 1972). · cites it 6× “In reaching our conclusion, we have not overlooked the court’s reliance on the provisions of § 12-70 of the General Statutes. 2 The record discloses that after the parties had been heard and had submitted their briefs and the court was preparing its decision it took the unusual…”
William W. Backus Hosp. v. Stonington, 321 A.3d 1117 (Conn. 2024). · cites it 2× “g., Rainbow Housing Corp. v. Crom- well, supra, 340 Conn.”
Ives v. Addison, 232 A.2d 311 (Conn. 1967). “to 1964) § 12-70. Under the terms of this statute a purchaser of real estate may, by agreement, assume the payment of taxes payable at a later date, and, if he does, he shall be liable for their payment as though he were the record owner of the property at the time of the…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.